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2001 (1) TMI 146 - CEGAT, NEW DELHIExtract: ....... in the present case, there is a specific finding of fact that the appellants had received the plastic scrap. Hence, the ratio of decisions, relied upon by the appellants, is not applicable on the facts of the present case. In view of the above discussion, I find no infirmity in the impugned, order. The appeal, filed by the appellants, is rejected.
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